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In this connection, the Court notes that the address used by
petitioner on his petition and on other papers filed with the
Court throughout this proceeding is 48412 North Black Canyon Hwy
#252, New River, Arizona 85087. However, the address reflected
on the notices of deficiency issued to petitioner’s wife on
October 12, 2000, and with respect to which a Tax Court petition
was filed at docket No. 1008-01, was 22444 North 23rd Avenue or
Lane,8 Phoenix, Arizona 85027. This address was used by
Ms. Lehmann throughout that proceeding, from March of 2001 to
September of 2002. At trial in the instant case, Ms. Lehmann
testified that she and petitioner lived together during the 1993
through 1997 period and at the time her earlier Tax Court
proceedings were underway. She stated that petitioner was aware
of those proceedings and discussed them with her. There is also
indication in the testimony that petitioner and his wife employed
post office boxes at various times, and it is unclear precisely
which of the addresses used pertain to boxes as opposed to
residences.
Although section 6330(c)(2)(B) generally entitles taxpayers
to raise the issue of underlying liability if they did not
receive a notice of deficiency or otherwise have an opportunity
8 One notice used “Ave.”, while the other used “Lane”. Lane
was employed on the majority of the documents filed during the
proceedings, but the parties indicated at the 2002 trial in that
case that avenue was more correct.
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